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Taxation of Chargeable Gains Act 1992

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Changes over time for: Paragraph 3

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Point in time view as at 03/05/1994.

Changes to legislation:

Taxation of Chargeable Gains Act 1992, Paragraph 3 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

3(1)This paragraph applies where this Schedule would have applied on a disposal but for paragraph 2(4) above.U.K.

(2)This Schedule applies on the disposal if paragraph 4 below would have applied had—

(a)section 154(2) continued to apply to the gain carried forward as a result of the claim by virtue of section 154(4), and

(b)the time of the disposal been the time when that gain was treated as accruing by virtue of section 154(2).

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